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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-48

Revenue credited to general fund

Official textsdlegislature.gov

All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund.

Last amended: Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318. Effective July 1, 2027 10-46-48 . Revenue to general fund--Exception. All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318; SL 2026, ch 48 , § 3, July 1, 2027.

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In this chapter (40 sections)
  1. 10-46-28 · Contents of return--Remittance
  2. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  3. 10-46-30 · Execution of retailers' returns
  4. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  5. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  6. 10-46-33 · Direct payment of tax by user
  7. 10-46-34 · Liability of user for tax--Returns and payments
  8. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  9. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  10. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  11. 10-46-38 · Failure to file return as misdemeanor
  12. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  13. 10-46-40 · Rules for administration--Uniformity of application
  14. 10-46-41 · Determination of tax by secretary in absence of correct…
  15. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  16. 10-46-43 · Records maintained by retailers and users--Examination and…
  17. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  18. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  19. 10-46-46 · Restoration of revoked sales tax permit
  20. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  21. 10-46-48 · Revenue credited to general fund
  22. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  23. 10-46-50 · Floor laying service subject to tax
  24. 10-46-51 · Exemption of large boats subject to excise tax
  25. 10-46-52 · Exemption of gaming proceeds
  26. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  27. 10-46-55 · Exemption of natural gas transportation services by pipeline
  28. 10-46-56 · Exemption for the use of credit card processing services
  29. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  30. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  31. 10-46-59 · Inapplicability of tax
  32. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  33. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  34. 10-46-62 · Gross receipts from charge of interest exempted
  35. 10-46-63 · Exemption for use of certain rodeo services
  36. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  37. 10-46-65 · Exemptions
  38. 10-46-66 · Retail sales include auctions, consignments, products…
  39. 10-46-67 · Department authorized to issue direct payment permits to…
  40. 10-46-68 · Exemption for lodging house or hotel membership fees
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